If you have just received a “Notice to Attend Court” or a “Composition Fine” from the Accounting and Corporate Regulatory Authority (ACRA), you are not alone. In 2025 and 2026, Singapore has shifted to a “Zero Tolerance” enforcement model.

What used to be a $300 late fee is now escalating into criminal summons and fines as high as S$25,000. Here is what is happening and how to protect yourself.

1. Why the Enforcement Surge in 2026?

Following the landmark $3 billion money laundering case, Singapore’s regulators have come under intense pressure to maintain the integrity of the business registry. Consequently, ACRA is now aggressively prosecuting directors who fail to maintain their Corporate Secretarial Records.

The two primary triggers for a court summons today are:

  • The RORC Mandate: Companies that failed to centrally lodge their Register of Registrable Controllers by the December 2025 deadline are now being flagged for immediate enforcement.
  • Persistent AR/AGM Backlogs: If you have missed your Annual Return (AR) and AGM filings for multiple years, ACRA may bypass a simple fine and move directly to a court summons.

2. Understanding Your Notice: Fine vs. Court

Diagram showing the stages of ACRA enforcement from late fees to court summons and director disqualification

It is critical to distinguish between the two types of notices you may have received:

A. Offer of Composition

This is a “settlement” offer. By paying a specific sum (typically S$500 to S$1,000 per breach), you can settle the matter out of court.

  • Action Required: Pay the fine immediately and rectify the filing lapse to prevent further escalation.

B. Court Summons

If you have ignored multiple notices or have a history of non-compliance, you will receive a formal summons to attend the State Courts.

  • Action Required: You (or an authorized representative) must attend. Failure to show up results in a Warrant of Arrest being issued automatically for the director.

3. The New “S$25,000 Risk”

A common mistake among directors is underestimating the cost of non-compliance. Under the Companies (Miscellaneous Amendments) Act 2024, which took full effect in mid-2025, the penalties have been significantly hiked:

  • RORC Breaches: The maximum fine for failing to maintain or lodge your Register of Registrable Controllers has increased from S$5,000 to S$25,000.
  • Director Disqualification: Under Section 155 of the Companies Act, if you are convicted of three or more filing-related offenses within five years, you are automatically disqualified from being a director for any company in Singapore for 5 years.

4. How to Handle a Summons (The Excellence SG Way)

If you are facing a summons or a heavy composition fine, don’t panic, but do act quickly. While we are a corporate service firm and not a law firm, we provide the “Compliance Rescue” required to mitigate your risk:

  1. Backlog Clearance: We perform a rapid Singapore company incorporation audit to identify every missing filing and correct them before your court date.
  2. Mitigation Support: Pleading guilty with “rectified records” is often viewed more favorably by the court than pleading with a continued backlog. We help you get “clean” so you can present a better case.
  3. Future Guardrail: Once we clear your history, we take over your compliance management to ensure a court summons never happens again.

Conclusion: Compliance is No Longer Optional

In 2026, the “paper company” that ignores ACRA is a massive legal liability. A court summons is a serious legal matter, but it is also a wake-up call to professionalize your company’s governance.

Facing an ACRA summons or composition fine? Contact Excellence Singapore for an Urgent Compliance Rescue